Variable pages · IRS 990 Master Concordance
SK_03_BOND_BIZUSE_POST_ISSUANC_X
Adopted management practices and procedures to ensure the post-issuance compliance of its tax-exempt bond liabilities [x]
- Description
- Post-issuance compliance procedures? (see SK-FORM-VERSION-2011-PART-03)
- Table
SK-P03-T01-BOND-PRIVATE-BIZ-USE(many)- Part
- Part III - Private Business Use
- Location
SCHED-K-PART-03-LINE-07- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
13k
filings with a value
2009–2011
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 23% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleK/Form990ScheduleKPartIII/PostIssuanceComplianceProcdrs | many-to-one table, but 57% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Pre-2013 the whole Schedule K repeats (repeat_root IRS990ScheduleK), one schedule per bond issue. Evidence: repeats in 41.0% of 12,504 filings, max 72/filing, TY2009-2011; repeat_root: ''=57% ; IRS990ScheduleK/Form990ScheduleKPartIII=40% ; IRS990ScheduleK=2%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIII/PostIssuanceComplianceProcdrs | SZ | 2009–2011 | 12,504 | 3.24% | 41.0% |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 2.6k | 4.7k | 5.2k | |||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 8 | 4 | 3 | |||||||||||||
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Value | Filings | Share |
|---|---|---|
1 | 6,223 | 49.3% |
true | 3,537 | 28.0% |
0 | 2,126 | 16.8% |
false | 742 | 5.9% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2011 | 990 | x1 | CHILDREN'S HOSPITAL CENTRAL CALIFORNIA | 1 | XML |